Exhibit 23
Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation by reference in the Registration Statements No. 33-37553, No. 2-94198 and No. 33-88946 on Form S-8 of Penford Corporation of our report dated January 31, 2008 with respect to the financial statements and supplemental schedules of the Penford Corporation Savings and Stock Ownership Plan, which appears in this Form 11-K.
| February 12, 2008 | /s/ Ehrhardt Keefe Steiner & Hottman PC | |||
| Denver, Colorado | EHRHARDT KEEFE STEINER & HOTTMAN PC |